问题如下图：
选项：
A. 
B. 
C. 
四年总共50000，为什么到第四年还是用50000去减depreication?
NO.PZ2016012102000132 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois use A.$25,000. B.$13,000. C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 老师好，请问下CFA中具体是哪些算taxable income？
NO.PZ2016012102000132问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 都是15000…..
NO.PZ2016012102000132 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois use A.$25,000. B.$13,000. C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 根据Treporting的说法，其实第六年是不需要折旧的，前五年已经这就完成了。这里会存在一个L，这个L应该是存在于financireporting是吗？加上L，实际的应税收入应该是25000？
NO.PZ2016012102000132问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 这个知识点在这章还没学到
NO.PZ2016012102000132问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 为什么Pretincome 一定是会计口径下的？
